Illinois HB5792 allows municipalities to tax ticket and license resales within their jurisdiction.
HB5792 amends the Illinois Municipal Code to permit municipalities to impose a tax on persons engaged in the business of reselling tickets or licenses for amusements. The tax applies to the resale of tickets or licenses to ticket brokers or other brokers, but not to the original sale by the owner or operator. The tax rate is up to 5.0% of the selling price, which includes any local amusement tax. The tax cannot be combined with other taxes.
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